EIN: 236417444
UEI: PF1QC34JH1V8
Audited by: HERBEIN + COMPANY, INC
Oversight agency: 84 [Department of Education]
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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 February 24, 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 24, 2026 (19 days ago).
What is a management decision? →FAC accepted this audit on December 18, 2024 — management decision was due June 18, 2025.
FAC accepted this audit on February 15, 2024 — management decision was due August 15, 2024.
FAC accepted this audit on December 14, 2022 — management decision was due June 14, 2023.
FAC accepted this audit on March 28, 2022 — management decision was due September 28, 2022.
FAC accepted this audit on August 5, 2021 — management decision was due February 5, 2022.
Federal Program Federal Pell Grant Program CFDA 84.063, Contract #P063P192901 Criteria According to the Code of Federal Regulations (CFR) Title 34, Section 668-173(b), returns of Title IV funds are required to be deposited or transferred into the student financial assistance account or electronic fund transfers initiated to Department of Education as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew. Post-withdrawal disbursements are required to be disbursed to students within 45 days after the date of the institution?s determination that the student withdrew. Condition/Cause Out of a sample of 40 students who withdrew or did not maintain attendance during a semester within the audit period, there was one instance where Title IV grants funds were not returned to the Department of Education within the time frame specified by the Department and one instance where grant funds were not disbursed to one student within 45 days after the date of the institution?s determination that the student withdrew as a post-withdrawal disbursement. Effect Title IV grant funds of $755 that were required to be returned to the Department were not returned. Title IV grant funds of $269 were not disbursed to a student within 45 days after the date the institution determined that the student withdrew. Questioned Costs None. Context A sample of 40 students who withdrew or did not maintain attendance during a semester within the audit period were selected to test the accuracy of return of title IV fund calculations and if required, timely return to the Department of Education. Repeat Finding No.Recommendation We recommend that a process be put in place at the College to strengthen its controls to ensure that it performs return of Title IV calculations and returns funds within the required time frame. Management Response See corrective action plan included in this report package.
Show full finding ▾Hide full finding ▴Federal Program Federal Pell Grant Program CFDA 84.063, Contract #P063P192901 Criteria According to the Code of Federal Regulations (CFR) Title 34, Section 668-173(b), returns of Title IV funds are required to be deposited or transferred into the student financial assistance account or electronic fund transfers initiated to Department of Education as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew. Post-withdrawal disbursements are required to be disbursed to students within 45 days after the date of the institution?s determination that the student withdrew. Condition/Cause Out of a sample of 40 students who withdrew or did not maintain attendance during a semester within the audit period, there was one instance where Title IV grants funds were not returned to the Department of Education within the time frame specified by the Department and one instance where grant funds were not disbursed to one student within 45 days after the date of the institution?s determination that the student withdrew as a post-withdrawal disbursement. Effect Title IV grant funds of $755 that were required to be returned to the Department were not returned. Title IV grant funds of $269 were not disbursed to a student within 45 days after the date the institution determined that the student withdrew. Questioned Costs None. Context A sample of 40 students who withdrew or did not maintain attendance during a semester within the audit period were selected to test the accuracy of return of title IV fund calculations and if required, timely return to the Department of Education. Repeat Finding No.Recommendation We recommend that a process be put in place at the College to strengthen its controls to ensure that it performs return of Title IV calculations and returns funds within the required time frame. Management Response See corrective action plan included in this report package.
CORRECTIVE ACTION PLAN U.S. Department of Education: Northampton Community College respectfully submits the following corrective action plan for the year ended June 30, 2020: Name and address of independent public accounting firm: Herbein + Company, Inc., 2763 Century Boulevard, Reading, PA 19610. Audit Period: Year Ended June 30, 2020 Contact Name: James Dunleavy, Vice-President for Finance and Operations Finding ? Federal Award Findings and Questioned Costs 2020-001 SPECIAL TESTS AND PROVISIONS: RETURN OF TITLE IV FUNDS- SIGNIFICANT DEFICIENCY Federal Program Federal Pell Grant Program CFDA 84.063, Contract #P063P192901 Criteria According to the Code of Federal Regulations (CFR) Title 34, Section 668-173(b), returns of Title IV funds are required to be deposited or transferred into the student financial assistance account or electronic fund transfers initiated to Department of Education as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew. Post-withdrawal disbursements are required to be disbursed to students within 45 days after the date of the institution?s determination that the student withdrew. Condition/Cause Out of a sample of 40 students who withdrew or did not maintain attendance during a semester within the audit period, there was one instance where Title IV grants funds were not returned to the Department of Education within the time frame specified by the Department and one instance where grant funds were not disbursed to one student within 45 days after the date of the institution?s determination that the student withdrew as a post-withdrawal disbursement. Effect Title IV grant funds of $755 that were required to be returned to the Department were not returned. Title IV grant funds of $269 were not disbursed to a student within 45 days after the date the institution determined that the student withdrew. Questioned Costs None. Management Response Over the course of the 2020-21 year, we have implemented an aggressive training program on the R2T4 process due to large increase in volume in calculations from COVID-19 and new compliance measures coming into effect for July 1, 2021. We now have 5 staff fully trained on the process detailed procedures instead of one primary staff member. We also have implemented a more robust system of checks and balances including review of completed R2T4?s bi-weekly to ensure funds have been removed from the student?s accounts and correctly reduced in COD included dates each event occurred to ensure compliance with the 45 day timeframe. Anticipated Completion Date June 30, 2020 and ongoing If there are any questions regarding this plan please do not hesitate to contact me. Sincerely, James Dunleavy, Vice-President for Finance and Operations
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 11, 2018 — management decision was due June 11, 2019.
FAC accepted this audit on November 19, 2017 — management decision was due May 19, 2018.
FAC accepted this audit on December 12, 2016 — management decision was due June 12, 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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