EIN: 231678363
UEI: K49PVKGFG5S1
Audited by: MAHER DUESSEL, CPAS
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 25, 2026. 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 August 25, 2026 (13 days ago).
What is a management decision? →FAC accepted this audit on December 20, 2024 — management decision was due June 20, 2025.
FAC accepted this audit on February 23, 2024 — management decision was due August 23, 2024.
FAC accepted this audit on February 26, 2023 — management decision was due August 26, 2023.
The College drew down all Higher Educational Emergency Relief Funding (HEERF) 1 and 2 money and maintained an excess cash balance (funds drew down were greater than expenditures claimed on previous SEFAs). In the current year the College drew down the correct amount of HEERF money. Criteria: Per 48 CFR section 53.216.7(b) and the Certification Agreements for the Educational Stabilization Fund, any cash drawn down should occur after or shortly before the expenditure is paid. For student aid related payments, the funds drawn down should be disbursed within 15 calendar days to students and for the institutional aid portion the funds should be disbursed within 3 calendar days from the drawn down date in the G5 system. Cause: The College drew down all HEERF money made available to them to expend and only began to draw down money as needed during fiscal year 2022. All money withdrawn in previous years were not expended in full before additional draws were made. Effect of the Condition: The College has drawn down monies in excess of expenditures in the amount of $481,631. Recommendation: We recommend that the College review their excess cash and utilize that cash before drawing additional funds from the HEERF funding to ensure that there is not any additional excess cash on hand. In addition, we recommend that the College implements a procedure or additional procedures to ensure that cash draw downs only occur shortly before or after eligible expenses are paid. Repeat Finding: This is not considered a repeat finding. Views of Responsible Officials: The College has implemented a procedure to ensure that cash draw downs occur when the funds are ready to be expended.
Show full finding ▾Hide full finding ▴Finding 2022-001: Cash Management U.S. Department of Education- COVID-19 Education Stabilization Fund (ALN 84.425) Statement of Condition: The College drew down all Higher Educational Emergency Relief Funding (HEERF) 1 and 2 money and maintained an excess cash balance (funds drew down were greater than expenditures claimed on previous SEFAs). In the current year the College drew down the correct amount of HEERF money. Criteria: Per 48 CFR section 53.216.7(b) and the Certification Agreements for the Educational Stabilization Fund, any cash drawn down should occur after or shortly before the expenditure is paid. For student aid related payments, the funds drawn down should be disbursed within 15 calendar days to students and for the institutional aid portion the funds should be disbursed within 3 calendar days from the drawn down date in the G5 system. Cause: The College drew down all HEERF money made available to them to expend and only began to draw down money as needed during fiscal year 2022. All money withdrawn in previous years were not expended in full before additional draws were made. Effect of the Condition: The College has drawn down monies in excess of expenditures in the amount of $481,631. Recommendation: We recommend that the College review their excess cash and utilize that cash before drawing additional funds from the HEERF funding to ensure that there is not any additional excess cash on hand. In addition, we recommend that the College implements a procedure or additional procedures to ensure that cash draw downs only occur shortly before or after eligible expenses are paid. Repeat Finding: This is not considered a repeat finding. Views of Responsible Officials: The College has implemented a procedure to ensure that cash draw downs occur when the funds are ready to be expended.
Audit period: July 1, 2021 -June 30, 2022 The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS-federal awards Condition: The College drew down all Higher Educational Emergency Relief Funding (HEERF) 1 and 2 money and maintained an excess cash balance (funds drew down were greater than expenditures claimed on previous SEFAs). In the current year the College drew down the correct amount of HEERF money. Action Taken: The College has implemented a procedure to ensure cash draw downs occur when the funds are ready to be expended. If the Pennsylvania Office of the Budget has questions regarding this plan, please call Cheryl Baur. Vice President of Finance at (570) 740-0368.
FAC accepted this audit on February 14, 2022 — management decision was due August 14, 2022.
The College could not provide evidence that the Section 18004(a)(1) student aid portion quarterly public report or the institutional report were posted to the College?s website for public inspection for the first two reporting quarters of the fiscal year ended June 30, 2021. Further, College officials acknowledged that the deadline for posting the required report had not been met. The College also did not report $353,598 in institutional expenditures on the fourth quarter institutional report for salaries that were charged to the Education Stabilization funds, and reported those expenditures on the subsequent quarter?s report. Criteria: Section 18004(a)(1) of the Cares Act, and through the direction of the Education Department any college who was awarded Education Stabilization Funds, Higher Education Emergency Relief Funds-student portion (HEERF) was required to publicly post certain required information to their website on a quarterly basis within 10 days of the end of the associated quarter. These quarterly reports should include detailed expenditures and responses to all elements presented in the Education Stabilization Fund report template and should reconcile to the underlying accounting records. Cause: The College was not aware of the reporting requirements of Section 18004 (a)(1) to the College?s website for inspection by the public until January of 2021. Once the College was notified the College implemented controls over the reporting of the student aid information. There was not an independent review of the draft report for institutional expenses prior to the institutional report being publicly posted to ensure that the amounts reported reconciled to the underlying accounting records. Effect of the Condition: The College did not file required reports by the reporting due date and did not report accurate expenditures on the 4th quarter fiscal year 2021 report. Recommendation: We recommend that the College continue the procedures put into place to review new grants or funding arrangements to ensure that all required documents and reports are completed accurately and timely. We recommend that the College maintains an archive of postings made to their website in order to provide evidence that required reporting was accurately and timely disclosed to the public. We recommend that someone reviews the draft reporting documentation to ensure that the amounts claimed as expenditures on the report reconcile to the underlying accounting records before the reports are posted publicly for review. Views of Responsible Officials: See Corrective Action Plan
Show full finding ▾Hide full finding ▴Finding 2021-002: Reporting Requirements U.S. Department of Education ? Education Stabilization Fund (ALN #84.425) Reporting Statement of Condition: The College could not provide evidence that the Section 18004(a)(1) student aid portion quarterly public report or the institutional report were posted to the College?s website for public inspection for the first two reporting quarters of the fiscal year ended June 30, 2021. Further, College officials acknowledged that the deadline for posting the required report had not been met. The College also did not report $353,598 in institutional expenditures on the fourth quarter institutional report for salaries that were charged to the Education Stabilization funds, and reported those expenditures on the subsequent quarter?s report. Criteria: Section 18004(a)(1) of the Cares Act, and through the direction of the Education Department any college who was awarded Education Stabilization Funds, Higher Education Emergency Relief Funds-student portion (HEERF) was required to publicly post certain required information to their website on a quarterly basis within 10 days of the end of the associated quarter. These quarterly reports should include detailed expenditures and responses to all elements presented in the Education Stabilization Fund report template and should reconcile to the underlying accounting records. Cause: The College was not aware of the reporting requirements of Section 18004 (a)(1) to the College?s website for inspection by the public until January of 2021. Once the College was notified the College implemented controls over the reporting of the student aid information. There was not an independent review of the draft report for institutional expenses prior to the institutional report being publicly posted to ensure that the amounts reported reconciled to the underlying accounting records. Effect of the Condition: The College did not file required reports by the reporting due date and did not report accurate expenditures on the 4th quarter fiscal year 2021 report. Recommendation: We recommend that the College continue the procedures put into place to review new grants or funding arrangements to ensure that all required documents and reports are completed accurately and timely. We recommend that the College maintains an archive of postings made to their website in order to provide evidence that required reporting was accurately and timely disclosed to the public. We recommend that someone reviews the draft reporting documentation to ensure that the amounts claimed as expenditures on the report reconcile to the underlying accounting records before the reports are posted publicly for review. Views of Responsible Officials: See Corrective Action Plan
Finding 2020-001: Reporting requirement Condition: The College could not provide evidence that the Section 18004(a)(1) student aid portion quarterly public report or the institutional report were posted to the College's website for public inspection for the first two reporting quarters of the fiscal year ended. June 30, 2021. Further, College officials acknowledged that the deadline for posting the required report had not been met. The College also did not report $353,598 in institutional expenditures on the fourth quarter institutional report for salaries that were charged to the Education Stabilization funds and reported those expenditures on the subsequent quarter's report. Action Taken: The College is now aware of the website reporting requirements of Section 18004 (a) (1) and has implemented controls to report student aid information correctly. However, a timing error occurred in the Institutional Quarterly Report by which the College did not report a portion of institutional funds for salaries in the correct quarter. The Controller will review the draft of Institutional expenditures calculated by the Vice President of Finance. This review will ensure that the amounts claimed as expenditures on the report reconcile to the underlying accounting records before the reports are posted publicly.
FAC accepted this audit on March 21, 2021 — management decision was due September 21, 2021.
The College could not provide evidence that the Section 18004(a)(1) student aid portion quarterly public report was posted to the College?s website for public inspection. Further, College officials acknowledged that the deadline for posting the required report had not been met. Criteria: Section 18004(a)(1) of the Cares Act, and through the direction of the Education Department any college who was awarded Education Stabilization Funds, Higher Education Emergency Relief Funds-student portion (HEERF) was required to publicly post certain required information to their website no later than 30 days after the award of the HEERF funding and then update the information every 45 days thereafter. Cause: The College was not aware of the requirement of posting the student aid portion of Section 18004 (a)(1) to the College?s website for inspection by the public. The College also did not have any controls in place to ensure that the required reporting was completed as required by the CARES Act. Effect of the Condition: Failure to comply with the HEERF reporting compliance requirements could jeopardize future funding. Recommendation: We recommend that the College implement procedures to review new grants or funding arrangements to ensure that all required documents and reports are completed accurately and timely. We recommend that the College maintains an archive of postings made to their website in order to provide evidence that required reporting was accurately and timely disclosed to the public.
Show full finding ▾Hide full finding ▴Student Reporting Requirement Statement of Condition: The College could not provide evidence that the Section 18004(a)(1) student aid portion quarterly public report was posted to the College?s website for public inspection. Further, College officials acknowledged that the deadline for posting the required report had not been met. Criteria: Section 18004(a)(1) of the Cares Act, and through the direction of the Education Department any college who was awarded Education Stabilization Funds, Higher Education Emergency Relief Funds-student portion (HEERF) was required to publicly post certain required information to their website no later than 30 days after the award of the HEERF funding and then update the information every 45 days thereafter. Cause: The College was not aware of the requirement of posting the student aid portion of Section 18004 (a)(1) to the College?s website for inspection by the public. The College also did not have any controls in place to ensure that the required reporting was completed as required by the CARES Act. Effect of the Condition: Failure to comply with the HEERF reporting compliance requirements could jeopardize future funding. Recommendation: We recommend that the College implement procedures to review new grants or funding arrangements to ensure that all required documents and reports are completed accurately and timely. We recommend that the College maintains an archive of postings made to their website in order to provide evidence that required reporting was accurately and timely disclosed to the public.
Finding 2020-001: Student reporting requirement Condition: The College could not provide evidence that the Section 18004(a)(1) student aid portion quarterly public report was posted to the College?s website for public inspection. Further, College officials acknowledged that the deadline for posting the required report had not been met. Action Taken: The College is now aware it must provide evidence that Section 18004(a)(1) student aid portion quarterly public report is posted to the College?s website on a timely basis for public inspection. IT will produce evidence of the current posting before replacing the information for the next quarterly report. The College was notified on July 6, 2020 of the requirements to post a quarterly report of HEERF student aid funds. The report was posted shortly after on July 13, 2020.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on January 15, 2019 — management decision was due July 15, 2019.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on February 4, 2018 — management decision was due August 4, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on January 5, 2017 — management decision was due July 5, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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