EIN: 232215278
UEI: JY4FMRSWRNQ6
Audited by: TAIT, WELLER & BAKER, LLP
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 6, 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 September 6, 2026 (4 days from today).
What is a management decision? →The College incorrectly reported information on tuition and fees in the FISAP submitted to the Department of Education. Questioned Costs: None Cause: The FISAP was not reconciled to the College’s internal records prior to submission due to staffing turnovers and delays in producing the financial statements. Effect: The College did not operate in accordance with the special reporting compliance requirement. Identification of Repeat Finding: This is a repeat finding Recommendation: The College should ensure that the year-end closing process is completed timely and require a sign-off from the CFO or controller of financial statement metrics reported on the FISAP prior to submission. Views of Responsible Officials: Management agrees with this finding.
Show full finding ▾Hide full finding ▴2025-001 Significant Deficiency – Special Reporting Program: Student Financial Aid Cluster Assistance Listing Number: 84.268, 84.063, 84.003, 84.007 Federal Agency: U.S. Department of Education Federal Award Year: June 30, 2025 Criteria: The College is required to submit the Fiscal Operations Report and Application to Participate (FISAP) annually to receive funds for the campus-based programs. Condition: The College incorrectly reported information on tuition and fees in the FISAP submitted to the Department of Education. Questioned Costs: None Cause: The FISAP was not reconciled to the College’s internal records prior to submission due to staffing turnovers and delays in producing the financial statements. Effect: The College did not operate in accordance with the special reporting compliance requirement. Identification of Repeat Finding: This is a repeat finding Recommendation: The College should ensure that the year-end closing process is completed timely and require a sign-off from the CFO or controller of financial statement metrics reported on the FISAP prior to submission. Views of Responsible Officials: Management agrees with this finding.
Pennsylvania College of Art & Design Management’s Corrective Action Plan 6/30/25 Finding: Tuition revenue reported on the FISAP did not agree to the final audited general ledger due to timing of preparation and lack of documented reconciliation. Management Response and Corrective Action Plan: Management concurs with the finding. During the fiscal year, the Director of Financial Aid prepared the FISAP using tuition data obtained from the Bursar’s office in early September in order to meet the October 1 filing deadline. At that time, not all year-end adjusting journal entries had been recorded by the Controller, and a formal reconciliation of the FISAP tuition amount to the final general ledger had not been performed. To remediate this issue and strengthen internal controls over federal reporting, the College has implemented the following corrective actions: Formal Reconciliation Requirement Effective immediately, all financial data reported on the FISAP will be reconciled to the final general ledger balances after year-end adjusting entries are posted. Defined Roles and Review Process The Director of Financial Aid will prepare the FISAP using tuition revenue from the Controller-approved general ledger. The Controller will prepare and document a reconciliation between: FISAP tuition revenue General ledger tuition revenue The Chief Financial Officer will review and sign off on the reconciliation prior to FISAP submission. Responsible Officials: Controller (reconciliation), Director of Financial Aid (FISAP preparation), CFO (final review) Implementation Date: Effective for the June 30, 2026 reporting cycle.
2024-003
FAC accepted this audit on March 28, 2025 — management decision was due September 28, 2025.
During the Fall and Spring semesters, the College did not minimize the time between funds transferred and disbursement to students’ accounts for two of its five drawdowns. Criteria: The Advance Payment Method requires that the College disburse the requested funds no later than three business days following receipt of funds from the Education Department. Context: A review of the entire population of drawdowns for the Student Financial Aid cluster for the entire year was performed and as such, the sample is statistically valid. Cause: The College did not follow its policy for requesting federal funds and disbursing them to student accounts for two of five drawdowns. Effect: The College did not disburse federal funds to the students’ accounts until approximately three and five weeks after each drawdown in question. Questioned costs: $1,885,374 Identification of Repeat Finding: This is a repeat finding. Recommendation: The College should review its procedures related to the request and disbursement of federal funds, including controls over compliance, to ensure they are following the advance payment method and establish controls to ensure it complies with the federal requirement. Views of Responsible Officials and Planned Corrective Actions: Management agrees with this finding and will ensure staff with compliance responsibilities are appropriately trained and understand the requirements of the program.
Show full finding ▾Hide full finding ▴Significant Deficiency – Federal Direct Loan Cash Management Program: Federal Direct Loan Program Assistance Listing Number: 84.268 Federal Award Identification Number: P268K244070 Federal Agency: U.S. Department of Education Federal Award Year: June 30, 2024 Condition: During the Fall and Spring semesters, the College did not minimize the time between funds transferred and disbursement to students’ accounts for two of its five drawdowns. Criteria: The Advance Payment Method requires that the College disburse the requested funds no later than three business days following receipt of funds from the Education Department. Context: A review of the entire population of drawdowns for the Student Financial Aid cluster for the entire year was performed and as such, the sample is statistically valid. Cause: The College did not follow its policy for requesting federal funds and disbursing them to student accounts for two of five drawdowns. Effect: The College did not disburse federal funds to the students’ accounts until approximately three and five weeks after each drawdown in question. Questioned costs: $1,885,374 Identification of Repeat Finding: This is a repeat finding. Recommendation: The College should review its procedures related to the request and disbursement of federal funds, including controls over compliance, to ensure they are following the advance payment method and establish controls to ensure it complies with the federal requirement. Views of Responsible Officials and Planned Corrective Actions: Management agrees with this finding and will ensure staff with compliance responsibilities are appropriately trained and understand the requirements of the program.
Significant Deficiency - Federal Direct Loan Cash Management Criteria: The Advance Payment Method requires that the College disburse the requested funds no later than three business days following receipt of funds from the Education Department. Action Taken: Procedures and Policies have been put in place to assure a timely disbursement of Federal funds to student accounts within the mandated timeframe. Coordination efforts have been mandated to assure that payments to student accounts are posted before drawing down federal funds. Anticipated completion date: The above-mentioned policies were put into practice in January of 2024. Drawdowns of federal monies for both the Fall and Spring semesters for the academic year ending 6/30/2025 were in full compliance of the policies.
2023-001
The College incorrectly reported the authorized Federal Supplemental Educational Opportunity Grant and information on tuition and fees in the FISAP submitted to the Department of Education. Additionally, the College incorrectly reported total tuition and fees on the FISAP. Questioned Costs: None Cause: The FISAP was not reconciled to the College’s internal records prior to submission due to staffing turnovers and delays in producing the financial statements. Effect: The College did not operate in accordance with the special reporting compliance requirement. Identification of Repeat Finding: This is not a repeat finding Recommendation: The College should ensure that the year-end closing process is completed timely and require a sign-off from the CFO or controller of financial statement metrics reported on the FISAP prior to submission. Views of Responsible Officials: Management agrees with this finding.
Show full finding ▾Hide full finding ▴Significant Deficiency – Special Reporting Program: Student Financial Aid Cluster Assistance Listing Number: 84.268, 84.063, 84.003, 84.007 Federal Agency: U.S. Department of Education Federal Award Year: June 30, 2024 Criteria: The College is required to submit the Fiscal Operations Report and Application to Participate (FISAP) annually to receive funds for the campus-based programs. Condition: The College incorrectly reported the authorized Federal Supplemental Educational Opportunity Grant and information on tuition and fees in the FISAP submitted to the Department of Education. Additionally, the College incorrectly reported total tuition and fees on the FISAP. Questioned Costs: None Cause: The FISAP was not reconciled to the College’s internal records prior to submission due to staffing turnovers and delays in producing the financial statements. Effect: The College did not operate in accordance with the special reporting compliance requirement. Identification of Repeat Finding: This is not a repeat finding Recommendation: The College should ensure that the year-end closing process is completed timely and require a sign-off from the CFO or controller of financial statement metrics reported on the FISAP prior to submission. Views of Responsible Officials: Management agrees with this finding.
Significant Deficiency - Special Reporting Criteria: The College is required to submit the Fiscal Operations Report and Application to Participate (FISAP) annually to receive funds for the campus-based programs. Action Taken: We have incorporated and comunicated the updates to our policy and procedures to ensure both information systems are reconciled monthly, as well as maintaining appropriate documentation as assigned to both the Finance Department and the Financial Aid Manager. Anticipated completion date: This update to our policies have gone into effect February 2025.
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
During the Spring semester, the College did not minimize the time between funds transferred and disbursement to students’ accounts. Criteria: The Advance Payment Method requires that the College disburse the requested funds no later than three business days following receipt of funds received from the Education Department. Context: A review of the entire population of drawdowns for the Student Financial Aid cluster for the entire year was performed and as such, the sample is statistically valid. Cause: The College did not follow the procedures for requesting federal funds and disbursing them to student accounts timely. Effect: The College did not disburse federal funds drawn down to the students’ accounts until approximately five weeks after drawdown. Questioned costs: 1,244,713 Recommendation: The College should review its procedures related to the request and disbursement of federal funds, including controls over compliance, to ensure they are following the advance payment method and establish controls to ensure it complies with the federal requirement. Views of Responsible Officials and Planned Corrective Actions: Management agrees with this finding and will ensure staff with compliance responsibilities are appropriately trained and understand the requirements of the program.
Show full finding ▾Hide full finding ▴Significant Deficiency – Federal Direct Loan Cash Management Program: Federal Direct Loan Program Assistance Listing Number: 84.268 Federal Award Identification Number: P268K234070 Federal Agency: U.S. Department of Education Federal Award Year: June 30, 2023 Condition: During the Spring semester, the College did not minimize the time between funds transferred and disbursement to students’ accounts. Criteria: The Advance Payment Method requires that the College disburse the requested funds no later than three business days following receipt of funds received from the Education Department. Context: A review of the entire population of drawdowns for the Student Financial Aid cluster for the entire year was performed and as such, the sample is statistically valid. Cause: The College did not follow the procedures for requesting federal funds and disbursing them to student accounts timely. Effect: The College did not disburse federal funds drawn down to the students’ accounts until approximately five weeks after drawdown. Questioned costs: 1,244,713 Recommendation: The College should review its procedures related to the request and disbursement of federal funds, including controls over compliance, to ensure they are following the advance payment method and establish controls to ensure it complies with the federal requirement. Views of Responsible Officials and Planned Corrective Actions: Management agrees with this finding and will ensure staff with compliance responsibilities are appropriately trained and understand the requirements of the program.
Finding_ 2023-001 Recommendation: The college should establish procedures to ensure proper review and compliance with disbursements of federal funds, including controls over compliance, to ensure that federal funds are disbursed to student accounts in a timely manner in accordance with federal regulations and conditions. Corrective Action: A control has been added to reconcile the posting of student federal monies with federal funds received by the college. The VP of Finance and Administration with coordinate with the Financial Aid officer to ensure funds are properly posted in a timely and compliant manner. Person Responsible for Corrective Action: Michael Molla, President Anticipated Completion Date for Corrective Action: The Corrective Action will be immediately implemented in response to the auditor's recommendation.
The College did not comply with all elements included in the standards for safeguarding customer information as defined under 16 CFR 314.4. Criteria: 16 CFR 314 requires the College to develop, implement and maintain reasonable administrative technical, and physical safeguards to protect the security, confidentiality, and integrity of customer information. Cause: The College experienced turnover in its information technology director. Effect: The College was not fully compliant with all elements of 16 CFR 314.4 that became effective as of June 9, 2023. Specifically, the College was not in compliance with subparagraphs (a), (b)(1), (c)(1), (c)(2), (c)(4) through (8), (d)(2), (e), (f)(3), (h), and (i). Questioned costs: Not Applicable Recommendation: The College should take action to establish the above elements of an information security program so it will be in full compliance with this requirement. Views of Responsible Officials and Planned Corrective Actions: Management agrees with this finding and will modify the design of its existing security program so the College is in full compliance with this requirement.
Show full finding ▾Hide full finding ▴Significant Deficiency – Gramm-Leach Bliley Act Compliance Program: Student Financial Aid Cluster Assistance Listing Number: 84.007; 84.033; 84.063; 84.268 Federal Award Year: June 30, 2023 Condition: The College did not comply with all elements included in the standards for safeguarding customer information as defined under 16 CFR 314.4. Criteria: 16 CFR 314 requires the College to develop, implement and maintain reasonable administrative technical, and physical safeguards to protect the security, confidentiality, and integrity of customer information. Cause: The College experienced turnover in its information technology director. Effect: The College was not fully compliant with all elements of 16 CFR 314.4 that became effective as of June 9, 2023. Specifically, the College was not in compliance with subparagraphs (a), (b)(1), (c)(1), (c)(2), (c)(4) through (8), (d)(2), (e), (f)(3), (h), and (i). Questioned costs: Not Applicable Recommendation: The College should take action to establish the above elements of an information security program so it will be in full compliance with this requirement. Views of Responsible Officials and Planned Corrective Actions: Management agrees with this finding and will modify the design of its existing security program so the College is in full compliance with this requirement.
Finding_ 2023-002 Recommendation: The college should take action steps to bring all regulated elements of the information security programs into compliance and documenting such procedures. Corrective Action: The college will facilitate both internal and external measures to comply with the standards to safeguard customer and student information. Person Responsible for Corrective Action: Michael Molla, President Anticipated Completion Date for Corrective Action: The Corrective Action will be immediately addressed with both internal and external resources deployed to achieve required compliance with safeguarding information and data security. These measures will be implemented prior to the June 30,2024 year end.
FAC accepted this audit on August 2, 2023 — management decision was due February 2, 2024.
It was noted during the audit that student consents to apply emergency relief grants to their existing balances owed to the College were not maintained on file. As a result, formal consents were re-issued to students and returned during the audit. Criteria: Non-federal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), which require an entity to establish and maintain effective internal control over the Federal award to ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Context: 87 individual emergency relief grants were issued on two separate dates during the fiscal year. As such, the disbursements were infrequent. Our sample size included ten student grants that totaled $116,732 (31% of total student grant expenditures). As the control is infrequent and under the 10% rule of thumb noted in paragraph 11.87 of the GAS/SA Audit guide, the sample size of ten student grants is statistically valid. Cause: Failure to follow established procedures Effect: The College was required to contact all students to obtain documentation for their files on student consents. Questioned costs: Not applicable Recommendation: The College should include a checklist to include in each student?s file that includes required documents to be maintained in order to support award compliance. Views of Responsible Officials and Planned Corrective Actions: The College agrees with this recommendation and will add procedures to confirm that student consents are included in their respective files for future awards prior to disbursement.
Show full finding ▾Hide full finding ▴Significant Deficiency ? Education Stabilization Fund Control Environment Program: COVID-19: Education Stabilization Fund: HEERF: Student Portion Assistance Listing Number: 84.425E Federal Award Identification Number: P425E204183 Federal Agency: U.S. Department of Education Federal Award Year: June 30, 2022 Condition: It was noted during the audit that student consents to apply emergency relief grants to their existing balances owed to the College were not maintained on file. As a result, formal consents were re-issued to students and returned during the audit. Criteria: Non-federal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), which require an entity to establish and maintain effective internal control over the Federal award to ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Context: 87 individual emergency relief grants were issued on two separate dates during the fiscal year. As such, the disbursements were infrequent. Our sample size included ten student grants that totaled $116,732 (31% of total student grant expenditures). As the control is infrequent and under the 10% rule of thumb noted in paragraph 11.87 of the GAS/SA Audit guide, the sample size of ten student grants is statistically valid. Cause: Failure to follow established procedures Effect: The College was required to contact all students to obtain documentation for their files on student consents. Questioned costs: Not applicable Recommendation: The College should include a checklist to include in each student?s file that includes required documents to be maintained in order to support award compliance. Views of Responsible Officials and Planned Corrective Actions: The College agrees with this recommendation and will add procedures to confirm that student consents are included in their respective files for future awards prior to disbursement.
The College agrees with this recommendation and will add procedures to confirm that student consents are included in their respective files.
During our review of the required quarterly expense reports, we noted the following instances of non-compliance: A. There were no reports uploaded to the College?s website for the first three quarters of the fiscal year until May 2023. B. In the fourth quarter quarterly budget and expenditure report, the total amount of awards received for each HEERF award did not agree to the funds awarded by the Department of Education. C. Student grants awarded during the fourth quarter that were reported on the fourth quarter report uploaded to the College?s primary website did not reconcile to the College?s underlying accounting records. D. The total amount of HEERF student funds remaining to be disbursed was reported as zero in the fourth quarter submission while there is approximately $6,000 remaining to be awarded. Criteria: The U.S. Department of Education (the Department) has issued guidance for the Education Stabilization Funds (ESF) HEERF for quarterly reporting for all sections (a)(1), (a)(2), (a)(3) and (a)(4) that requires the institution prepare a report for each quarter for funds that are drawn down and disbursed/spent. The reports are to be posted on the institution?s website within 10 days of the calendar quarter end. Instructions are included in each form to assist in completion which includes reporting zero expenditures if there are no such expenditures to report. Context: We reviewed the College?s website and each of the report submissions of expenditures of funds and noted the discrepancies as described above. Our sample is statistically valid as we tested the entire population. Cause: The College did not have procedures in place to comply with this reporting requirement during the fiscal year. Effect: Institutional awards were underreported by $144,578 and Student awards were underreported by $129,944. Users were also not timely notified of expenditures reported during the first three quarters. Questioned costs: Not applicable Recommendation: The College should establish procedures to ensure reporting requirements are communicated to staff involved with federal reporting at the inception of the award and during periods of transition. Views of Responsible Officials and Planned Corrective Actions: The College agrees with this recommendation and will ensure that staff with reporting compliance responsibilities are appropriately trained prior to award execution and during periods of transition.
Show full finding ▾Hide full finding ▴Significant Deficiency ? Education Stabilization Fund Reporting Program: COVID-19 Education Stabilization Fund Assistance Listing Numbers: 84.425E, 84.425F Federal Award Identification Number: P425E204183, P425F203774 Federal Agency: U.S. Department of Education Federal Award Year: June 30, 2022 Condition: During our review of the required quarterly expense reports, we noted the following instances of non-compliance: A. There were no reports uploaded to the College?s website for the first three quarters of the fiscal year until May 2023. B. In the fourth quarter quarterly budget and expenditure report, the total amount of awards received for each HEERF award did not agree to the funds awarded by the Department of Education. C. Student grants awarded during the fourth quarter that were reported on the fourth quarter report uploaded to the College?s primary website did not reconcile to the College?s underlying accounting records. D. The total amount of HEERF student funds remaining to be disbursed was reported as zero in the fourth quarter submission while there is approximately $6,000 remaining to be awarded. Criteria: The U.S. Department of Education (the Department) has issued guidance for the Education Stabilization Funds (ESF) HEERF for quarterly reporting for all sections (a)(1), (a)(2), (a)(3) and (a)(4) that requires the institution prepare a report for each quarter for funds that are drawn down and disbursed/spent. The reports are to be posted on the institution?s website within 10 days of the calendar quarter end. Instructions are included in each form to assist in completion which includes reporting zero expenditures if there are no such expenditures to report. Context: We reviewed the College?s website and each of the report submissions of expenditures of funds and noted the discrepancies as described above. Our sample is statistically valid as we tested the entire population. Cause: The College did not have procedures in place to comply with this reporting requirement during the fiscal year. Effect: Institutional awards were underreported by $144,578 and Student awards were underreported by $129,944. Users were also not timely notified of expenditures reported during the first three quarters. Questioned costs: Not applicable Recommendation: The College should establish procedures to ensure reporting requirements are communicated to staff involved with federal reporting at the inception of the award and during periods of transition. Views of Responsible Officials and Planned Corrective Actions: The College agrees with this recommendation and will ensure that staff with reporting compliance responsibilities are appropriately trained prior to award execution and during periods of transition.
A control has been added to ensure that staff with reporting compliance responsibilities are appropriately trained prior to award execution and during periods of transition.
During the year, expenses for drawdowns for the Student and Institutional components of the award were not incurred within 15 days of drawdown from the College?s G5 system. Criteria: The Certification and Supplemental Agreements require that the Student Aid Portion should disbursed within 15 calendar days of the drawdown from the College?s G5 grants system and the Institutional Portion should be disbursed within 3 calendar days of the drawdown of the College?s G5 grants system. Context: A review of the entire population of expenditures and drawdowns for the Student Aid Portion and the Institutional Portion of the awards for the entire year was performed and as such, the sample is statistically valid. Cause: The G5 system has erroneously labeled the Institutional award as CARES Act ? Student and the Student award as CARES Act - Institution which resulted in errors during the award reconciliations performed by the finance staff during the period in which drawdowns were made. Effect: The College had a weighted average outstanding advance balance of HEERF Institutional funds of approximately $140,000. The College had an outstanding advance balance of approximately $7,450 on their HEERF Student Aid funds for approximately 11 months of the fiscal year and at year end had a balance of approximately $6,000. Questioned costs: Not applicable Recommendation: Management should verify that award numbers and labeling in the College?s G5 grant system is accurate prior to drawing down funding on respective awards. Views of Responsible Officials and Planned Corrective Actions: The College agrees with this recommendation and will verify all information during future reconciliation processes.
Show full finding ▾Hide full finding ▴Significant Deficiency ? Education Stabilization Fund Cash Management Program: COVID-19: Education Stabilization Fund Assistance Listing Number: 84.425E, 84.425F Federal Award Identification Number: P425E204183, P425F203774 Federal Agency: U.S. Department of Education Federal Award Year: June 30, 2022 Condition: During the year, expenses for drawdowns for the Student and Institutional components of the award were not incurred within 15 days of drawdown from the College?s G5 system. Criteria: The Certification and Supplemental Agreements require that the Student Aid Portion should disbursed within 15 calendar days of the drawdown from the College?s G5 grants system and the Institutional Portion should be disbursed within 3 calendar days of the drawdown of the College?s G5 grants system. Context: A review of the entire population of expenditures and drawdowns for the Student Aid Portion and the Institutional Portion of the awards for the entire year was performed and as such, the sample is statistically valid. Cause: The G5 system has erroneously labeled the Institutional award as CARES Act ? Student and the Student award as CARES Act - Institution which resulted in errors during the award reconciliations performed by the finance staff during the period in which drawdowns were made. Effect: The College had a weighted average outstanding advance balance of HEERF Institutional funds of approximately $140,000. The College had an outstanding advance balance of approximately $7,450 on their HEERF Student Aid funds for approximately 11 months of the fiscal year and at year end had a balance of approximately $6,000. Questioned costs: Not applicable Recommendation: Management should verify that award numbers and labeling in the College?s G5 grant system is accurate prior to drawing down funding on respective awards. Views of Responsible Officials and Planned Corrective Actions: The College agrees with this recommendation and will verify all information during future reconciliation processes.
A control has been added to verify all information in G5 during future reconciliation processes.
Significant Deficiency ? Federal Pell Grant Program Reporting Program: Federal Pell Grant Program Assistance Listing Number: 84.063 Federal Award Identification Number: P063P214070 Federal Agency: U.S. Department of Education Federal Award Year: June 30, 2022 Condition/Context: It was noted during the audit that the amount of Pell awards granted to students was not accurately reported on the College?s annual Fiscal Operations Report and Application to Participate (FISAP). Criteria: Non-federal entities are required to submit the FISAP electronically, on an annual basis, for its campus-based programs to report expenditures in the previous award year. Cause: The Director of Student Financial Aid incorrectly keyed in the amount of Pell awards expended during the fiscal year 2022. Effect: Inaccurate report was filed and the FISAP was later amended. Questioned costs: Not applicable Views of Responsible Officials and Planned Corrective Actions: The College should establish a procedure that requires a separate review of the FISAP prior to submission. Management?s response: The College agrees with this recommendation and will require a member of the accounting department to review the FISAP prior to submission.
Show full finding ▾Hide full finding ▴Significant Deficiency ? Federal Pell Grant Program Reporting Program: Federal Pell Grant Program Assistance Listing Number: 84.063 Federal Award Identification Number: P063P214070 Federal Agency: U.S. Department of Education Federal Award Year: June 30, 2022 Condition/Context: It was noted during the audit that the amount of Pell awards granted to students was not accurately reported on the College?s annual Fiscal Operations Report and Application to Participate (FISAP). Criteria: Non-federal entities are required to submit the FISAP electronically, on an annual basis, for its campus-based programs to report expenditures in the previous award year. Cause: The Director of Student Financial Aid incorrectly keyed in the amount of Pell awards expended during the fiscal year 2022. Effect: Inaccurate report was filed and the FISAP was later amended. Questioned costs: Not applicable Views of Responsible Officials and Planned Corrective Actions: The College should establish a procedure that requires a separate review of the FISAP prior to submission. Management?s response: The College agrees with this recommendation and will require a member of the accounting department to review the FISAP prior to submission.
A control has been added to require a member of the accounting department to review the FISAP prior to submission
FAC accepted this audit on March 23, 2022 — management decision was due September 23, 2022.
FAC accepted this audit on January 3, 2021 — management decision was due July 3, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on January 16, 2019 — management decision was due July 16, 2019.
FAC accepted this audit on December 21, 2017 — management decision was due June 21, 2018.
FAC accepted this audit on November 29, 2016 — management decision was due May 29, 2017.
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